... 12 06 2025 26 09 2025 22 12 2025 02 03 2026 23 04 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Key audit matters Audit quality Emerging economies F62 M42 M48 With the introduction...

... disclosure on investors and then infer how firm-specific information in KAMs may affect the ERC . © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Key audit matters Firm-specific information Audit risk ERC M41 M42 M48 National...

... Emerald Publishing Limited Licensed re-use rights only Audit risk Critical accounting estimate Critical audit matter Financial information quality Tone consistency M41 M42 M48 The Securities and Exchange Commission (SEC) issued the Financial Reporting Release 72 (FR-72) in 2003...

...). D72 M42 M48 JEL Code D72 M42 M48 D72 M42 M48 Comment letters Lobbying Critical audit matters Audit report reform PCAOB audit standards © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only 05 08 2024 22 11 2024...

... skeptical judgment (risk assessment) Time pressure Audit risk assessment M41 M42 M48 M49 Two critical elements of Nelson’s (2009) auditor professional skepticism model are skeptical mindset-related judgments (risk assessment) and associated skeptical actions (testing). The Public...

... institutional regime Audit opinions Audit fees G23 M42 M48 The authors acknowledge the financial support from “Research Development Fund of Xi'an Jiaotong-Liverpool University” RDF-20-02-26 As important capital market intermediaries, external auditors have been widely studied...

... independence Audit competence COVID-19 M42 M48 Field research is needed to assess the results of changes in audit practices imposed by regulatory intervention and whether such intervention ultimately leads to more consistent audit quality levels for audit firms in different countries (Maijoor...

... attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Industry specialist auditors Audit fees Audit hours Mandatory audit firm rotation Audit quality M42 M48 This study examines whether...

... M48 How culture affects audit behavior has been an important question that has been recently researched in the auditing literature (Jha and Chen, 2015 ; Leventis et al., 2018 ; Liu, 2013 ; Liu et al., 2011). Auditor changes are important events in capital markets...

... compensation and the propensity of a firm to meet or beat consensus analyst forecasts. Deloitte PCAOB Censure Audit committees G38 L51 M42 M48 M52 This paper investigates how cash versus equity compensation influences audit committee decision-making. As the audit committee’s role...

... Risk Management Consolidated Risk Management M41 M42 M48 The purpose of this study is to examine the impact of various audit committee (hereafter AC) characteristics (gender diversity, female financial experts, meeting frequency, number of financial experts and financial expertise...

... 2021 25 01 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Audit fees Corporate fraud Audit risk Audit effort Auditor turnover M42 M48 This study examines how auditors react to the revelation of corporate fraud. Fraud...

... Limited 2021 Emerald Publishing Limited Licensed re-use rights only Taiwan Audit quality Auditor selection Heckman model Individual audit partner Voluntary audit committees M41 M48 The audit committee is a subcommittee of the board of directors. The following matters...

... 2019 19 04 2020 24 06 2020 03 10 2020 18 12 2020 22 02 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Audit quality Audit reports Key audit matters Multi logics M42 M48 Recently, regulators...

... Azizkhani can be contacted at: masoud.azizkhani@utas.edu.au 19 12 2019 17 07 2020 23 09 2020 31 10 2020 Audit fees Audit reporting lag Auditor independence Mandatory audit partner rotation M42 M48 We examine how mandatory audit partner rotation (MPR...

...@feb.unair.ac.id 01 05 2019 18 12 2019 03 03 2020 26 03 2020 11 04 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Political connections Auditor choice Military connections The military reform M42 M48 P16...

... Agency conflicts Comment letters Regulatory review risk CEO ability Heuristic cues theory G32 M42 M48 In recent years, securities commissions periodically review corporate reporting and send comment letters to managers to enhance compliance with regulatory disclosures and reporting...